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FBT & the electric vehicles exemption: the state of play

As at 1 December 2022 legislation implementing the Government's proposal to provide an FBT exemption for certain electric vehicles is...

GST credits, FBT & Income Tax: the do’s and don’ts this festive season

In the lead-up to the festive season, here is a reminder on what GST credits are available for entertainment expenditure.

ATO/General, Public

2022-23 Federal Budget: Key measures for NFPs

“A responsible Budget in uncertain times“ – Ministerial media release The Albanese Labor Government has handed down its first Federal...

Payroll, Public

Member Q&A: salary sacrifice at a Public Benevolent Institution and its impacts

Question I am new to working for a Public Benevolent Institution, and am wondering how salary sacrificed amounts impact the...

ATO/General, Charities, Eligibility, Public

Member Q&A: Will new activities jeopardise an NFP’s income tax exemption?

Question We are a not-for-profit (NFP) sports club. We currently self-assess that we are income tax exempt. We have the...

Councils, FBT, Public

Member Q&A: Salary sacrificing Council rates and FBT – how does it work?

Question We are a Council. If we allow our staff to salary sacrifice their Council rates can we apply the...

Good News: The FBT exemption for electric vehicles is coming!

On the 29th of June 2022, the Government announced a proposal to provide an exemption for Fringe Benefits Tax (FBT)...

Member Q&A: Does the 12 week register method reduce FBT for meal entertainment?

Question Our organisation generally elects to use the 50/50 method in the Division 9A ‘meal entertainment’ provisions of the Fringe...

Payroll, Public

Member Q&A: Interest-free arrangements to repay overpaid salary

Question We have inadvertently overpaid a staff member a significant amount of wages. At the moment, we are looking to...

ATO/General, Charities, Eligibility, Public

The ACNC’s Charity Register review project: What do you need to know?

Almost 400 charities that failed to submit two or more ACNC Annual Information Statements (AIS’s) have lost their registration. In...

ATO/General, Charities, Public

Accepting cryptocurrency donations

It is becoming increasingly common for charities and not-for-profits around the world to accept donations in the form of cryptocurrency....

ATO/General, FBT, Public

Member Q&A – Providing temporary accommodation due to an employee’s relocation

Question We have a staff member that has been appointed to a new role. The staff member currently works in...

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